The Mirka Sandpaper Wet & Dry Paper Sheet 320G is an exceptional, professional-grade sandpaper designed for both wet and dry use. Durable and versatile, its engineered by Mirka to deliver a superior finish on a variety of surfaces. Its 320-grit texture offers fine abrasion, making it ideal for smoothing operations and removing minor imperfections. Suitable for hand or machine sanding, this paper sheet promises consistent results with a high-quality finish.